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2012 (11) TMI 242 - AT - Central ExciseCondonation of delay in filing of appeal u/s 35 E(4) – Delay of 63 days – Whether there is a provision to condone the delay in filing of appeal u/s 35E(4) with Tribunal - The review order u/s 35E(1) passed on 31/5/2011 was within the limitation period of 3 months u/s 35 E(3) – There was delay in filing of appeal on the basis of review order u/s 35 E(4) – Held that:- Following the decision in case of AZO DYE CHEM (2000 (7) TMI 107 - CEGAT, COURT NO. III, NEW DELHI) that Revenue's application having been filed u/s 35 E(4) after expiry of period of one month from the date of communication of the review order, is not maintainable and can not be admitted as an appeal as there is no provision for condoning the delay in filing of this review appeal u/s 35 E(4). Issue decides in favour of assessee
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